The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

Emotional blackmail is generally defined as manipulating others' emotions for personal gain. It is a type of manipulation that damages healthy relationships among people and turns them into toxic relations leaving the victim in a state of depression and under stress of losing something s/he holds dear. This study aims to identify the pragmatic techniques of emotional blackmail used by both blackmailers and victims in "No One Would Tell" (2018).  To do so, the researchers developed an eclectic model comprising Forward and Frazier's (1997) emotional blackmail, Searle’s speech acts (1979), Brown and Levinson’s politeness strategies (1987), Culpeper’s impoliteness strategies (1996, 2005), and Mayfield's taxonomy of fallacy (2007)

The effect of 0.662MeV gamma radiation on the optical properties of the CdTe thin films was studied. 300nm thickness of CdTe samples were irradiated with doses (10, 20, 30,60krad) in room temperature. The absorption spectra for all the samples were recorded using UV- Visible spectrometer in order to calculate the energy gap, width of localized states and optical constants(refractive index, extinction coefficient, real and imaginary parts of dielectric constant). The optical energy gap was found to decrease from (1.53 to 1.48 eV), while the width of localized states increased from (1.34 to 1.49 eV) with the increasing of radiation dose. The behavior of energy gap with the irradiation dose makes the material a good candidate for dosimetry

In this work, a simple and very sensitive cloud point extraction (CPE) process was developed for the determination of trace amount of metoclopramide hydrochloride (MTH) in pharmaceutical dosage forms. The method is based on the extraction of the azo-dye results from the coupling reaction of diazotized MTH with p-coumaric acid (p-CA) using nonionic surfactant (Triton X114). The extracted azo-dye in the surfactant rich phase was dissolved in ethanol and detected spectrophotometrically at λmax 480 nm. The reaction was studied using both batch and CPE methods (with and without extraction) and a simple comparison between the two methods was performed. The conditions that may be affected by the extraction process and the sensitivity of m

This paper presents the synthesis and study of some new mixed-liagnd complexes containing tow amino acids[Alanine(Ala) and phenylalanine (phe)] with some metals . The results products were found to be solid crystalline complexes which have been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity and solubilty The proposed structure of the complexes using program , chem office 3D(2000) . The general formula have been given for the prepared complexes : [M(A-H)(phe-H)] M(II): Hg , Mn ,Co , Ni , Cu ) , Zn , Cd(II) . Ala = Alanine acid = C3H7NO2 Phe = phenylalanine = C9H11NO2

The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

The current research aims at knowing the impact of the mind-clearing method in teaching second year intermediate students “reading book”. To achieve the study objective, the researchers intentionally chose Arjwan middle school, located in Baghdad Directorate of Education Al-Rusafa/2, which includes five classes for the second intermediate class. Division (A) was chosen randomly to represent the experimental group, which is taught in the mind-clearing method, while Division (B) represented the control group, which is taught in the traditional way. The sample of the research included (79) female students divided into (39) students in the experimental group, and (40) female students in the control group.To achieve the objective of the res

تشغل الفضاءات الداخلية الطبية اهتمام واسع , لما توفره من رعاية صحية للمرضى ,فلابد ان يُهتَمْ بها من الجانب الوظيفي(الادائي), لتحقيق الراحة البصرية والنفسية والجسدية لغرض الوصول الى الاداء الجيد للكادر الطبي, ولهذا وجد ضرورة التعرف على تلك الفضاءات الداخلية بشكل اعمق , وهل انها ملاءمة للمرتكزات التصميمية المتعارف عليها؟ , لذلك تم تسليط الضوء على الفضاءات الداخلية للمختبرات الطبية, وقد تناول البحث المشكلة واه

The Ceramic was a part from the humanitarian production that masseure the development and promotion of the Nations through decades. The Ceramic development involve wide and more techniques. One of these techniques that appear through the developmental centuries, the ( Alkaro Ceramic )technique, this technique depended the simplicity that comitted on religions thoughts through their development and its origin, so it had connected with these religions thoughts and had transmitted to the differnt Nations and they development in it to stay as a connection to the original key although its a way to keep them from adoption a new path. The tracker of the Ceramic fine art through its modernal level could knew and touched the Enormons transformati